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Accounting information system documentation uses media such as diagrams in

exemplifying the flow of accounting and finance data and how the system work as a
whole. Documentation comprises information regarding data entry, processing,
storage, information output, until the control of a system itself and is usually
complemented by a narrative description. A narrative description is the written step-
by-step summarized explanation that happens within the system components and
the way they will later interact with each other. This process usually utilizes the
readily available software in the market.
This assignment paper will further discuss the following documentation tools in a
more specific manner:
1. Data flow diagram (DFD), a graphical model of data sources, data flows,
transformation processes, data storage, and data destination that is mainly
used in accounting information systems to analyze an existing system.
2. Flowchart, a graphical descriptive model of a system. There are few types of
flowcharts, including:
a. Document flowchart, which reveals the flow of documents and
information between departments or areas of responsibility.
b. System flowchart, which shows the relationship among the input,
processing, and output in an information system.
c. Program flowchart, which shows the sequence of logical operations a
computer performs as it executes a program.
3. Business process diagram, graphical descriptions of the business processes
used by a company.

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